Income taxes research workspace | LocalGAAP

A governed U.S. reporting research perimeter for income taxes, including facts, authority, professional judgment, review, and group-reporting impact.

Public scope

Structured context for people and machine readers.

This is a public product and knowledge surface. Illustrative workflows do not establish a professional conclusion, legal or tax advice, guaranteed outcome, or live customer implementation.

  • Entity and transaction facts
  • Authoritative literature
  • Judgments and alternatives
  • Presentation and disclosure
  • Reviewed group impact

Public knowledge 01

Decision areas

  1. 01

    Tax-paying components, jurisdictions, return positions, and reporting perimeter

  2. 02

    Current provision and permanent-versus-temporary difference classification

  3. 03

    Deferred-tax recognition, measurement, and tax-rate sourcing

  4. 04

    Valuation-allowance positive and negative evidence

  5. 05

    Uncertain tax positions, interest, penalties, and settlement expectations

  6. 06

    Intraperiod allocation, rate reconciliation, outside basis, and disclosures

Public knowledge 02

Evidence packet

  1. 01

    Filed returns, trial balances, provision workpapers, and legal-entity data

  2. 02

    Tax-basis schedules, fixed-asset detail, attributes, and expiration profiles

  3. 03

    Forecasts, scheduling studies, planning actions, and realizability support

  4. 04

    Tax opinions, examination correspondence, statutes, and settlement history

  5. 05

    Rate support, enacted-law references, reconciliations, and reviewer approvals

Public knowledge 03

Governed outputs

  1. 01

    Current and deferred provision package

  2. 02

    Valuation-allowance and uncertain-position decision records

  3. 03

    Rate reconciliation and rollforward controls

  4. 04

    Journal, disclosure, and group-reporting tax bridge

Reading path

LLM-readable guide

Compact identity, scope, claims boundary, key URLs, and contact path.

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